ITAT-Cuttack holds only net income, not gross receipts, of an unregistered educational trust is taxable, emphasizing consistency in prior assessments.
Patna High Court dismisses writ petition in Rs 3 crore ITC fraud case involving multiple GSTINs and NIL returns, stating no prima facie grounds for intervention under Article 226.
Kerala High Court rules assessment proceedings against a deceased person are invalid if notice isn’t served to legal heirs under Section 93 of the CGST Act.
The Orissa High Court has dismissed a writ petition from Manoj Distributor as infructuous after the GST department withdrew an attachment order, acknowledging a pending appeal with pre-deposit.
ITAT Pune allows a petrol pump owner’s appeal for statistical purposes, citing consultant’s lapse in communication and directing re-examination with fair opportunity due to best judgment assessment.
Madras High Court condones a one-day delay in filing a GST appeal, setting aside the department’s rejection, as the due date fell on a Sunday, ensuring a fair hearing on merits.
The Madras High Court ruled that income tax assessment and penalty proceedings cannot survive if the foundational Section 148 reassessment notice has been statutorily quashed.
Madras High Court ruled that income tax reassessment based on information already available in audited financial statements is invalid, finding no failure by the company to disclose material facts.
ITAT Ahmedabad condones a 234-day delay in an income tax appeal, citing missed email communication due to an accountant’s resignation, remanding the case for re-adjudication.
ITAT Delhi set aside a Section 271(1)(c) penalty against Kissan Petro Oils Pvt Ltd, as all underlying additions were deleted by the ITAT and claims were based on a CA-certified audit report.
